Since all ePUB3 readers can read ePUB2 there is no reason to 'upgrade'. All the changes with regards to supported CSS and HTML5 are in the specs on the IDPF site.
Please read those and look at the site of Liz Castro. She has some example ePUB's in ePUB3 format.

I really hope you don't expect that someone will provide everything for you on a silver platter do you? How will you ever learn then.

That being said, I also cannot help you. I have never embedded audio/video in an ePUB and don't plan to do that for a very long time.

sir
i have an epub 2 , how can i updrade it to epub3,
will some can provide me with the css,content.opf for the epub that contains video and audio or an epub
plz.....

Take your ePub you already have, extract the CSS, OPF, XML, NCX and have a look at it all. There you have the code you need for your ePub. What you are asking for is like trying to get better sound from an MP3 by converting to to FLAC.

You will find that most people don't want audio/video in their eBooks. Also, given that there are so few programs that will actually handle audio/video, it's not worth the hassle for something we don't actually want.

Just want to chime something, an epub with audio/video does not automatically mean that it's an epub3 file. iBooks uses epub2 format and accepts some epub3 declarations in it which means it allows video/audio tags to work plus javascript.

Just want to chime something, an epub with audio/video does not automatically mean that it's an epub3 file. iBooks uses epub2 format and accepts some epub3 declarations in it which means it allows video/audio tags to work plus javascript.

Please be aware that as soon as you add audio/video to an ePUB2 file, it is no longer valid ePUB2! The reason it works in iBooks because the Apple developers were too lazy to program a reading engine following the specifications and used web-kit instead. That caused a lot of non-compatible issues already.

I agree that adding audio/video also doesn't mean it is automatically following the specifications of ePUB3.

The fact that it works does not mean it's a valid ePub file.
The fact that it doesn't work does not mean it isn't a valid ePub file.
The fact that it's a valid ePub file does not mean it will work.
The fact that it isn't a valid ePub file does not mean it won't work.